SEBI Release Order, dated April 8, 2026, rescinds the attachment of properties in Pune belonging to Ravindra Bharti Education Institute and Ravindra Balu Bharti. Full recovery of approximately ₹10.47 crore has been completed.

Proactive Joint Initiative to Minimize Unclaimed Assets and Facilitate Investor Claims for Unpaid Dividends and Shares

Mandatory per SEBI, it covers fiduciary duties, fee caps (fixed/AUA), risk profiling, conflict disclosures, and termination rights. It ensures transparent, commission-free advice tailored to the client's specific financial goals.

Relaxation from the applicability of SEBI Master Circular for compliance with the provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 on non-compliance with the Minimum Public Shareholding (MPS) requirements

Via Circular No.: HO/49/(17)2026-CFD-POD2/I/8965/2026

CCI approves acquisition of 100% equity shareholding of KNR SPVs by Indus Infra Trust from KNR Constructions Limited.

Commission approves acquisition by Citrus Investment LLC (Citrus) of (i) additional shareholding of 0.4% in Hitachi Construction Machinery Co., Ltd. (HCM) and (ii) sole control of its 50:50 joint venture, HCJI Holdings K. K. (HCJI)

CCI approves the proposed acquisition of 100% equity shares and non cumulative optionally convertible redeemable preference shares in Nabha Power Ltd. by Torrent Power Ltd.

Commission approves the acquisition of equity shares amounting to 14.286% of the Aditya Birla Housing Finance Limited by the Indriya Limited.

CCI approves acquisition of certain equity shares by Coastal Cedar Investments B.V. in Fleur Hotels Limited and internal restructuring of Lemon Tree Hotels Limited group through amalgamation and demerger.

Vide Circular No.: HO/49/11/11(123)2026-CFD-RAC-DIL2/I/8760/2026

The Food Safety and Standards (Labelling and Display) First Amendment Regulations, 2026, effective from July 1, 2027, introduce streamlined labeling requirements for various food categories in India. Key changes include exempting infant nutrition products from certain RDA contribution declarations, defining "minimally processed" single-ingredient foods, and allowing small packages (under 100 sq. cm) to omit mandatory logos if they appear on the outer multi-unit pack. The amendment significantly updates rules for non-retail containers, requiring clear identification (e.g., "NOT FOR DIRECT SALE") and specific mandatory disclosures like FSSAI license numbers and batch codes, while allowing some details to be provided in accompanying documents or electronically. Additionally, it mandates that Pan Masala health warnings be audible in advertisements and updates cautionary language for sweeteners to specifically mention "pregnant or lactating women."

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For extension of timeline for issuance of tax deducted at source (TDS) certificate under section 203 of the Act for the quarter ending 31st December 2025

You said F.No.370142/46/2025-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) ****** Circular No. 03 of 2026 New Delhi, 30th March, 2026 Sub: Notification of Sovereign Wealth Fund under Schedule V [Table: SI. No. 7.Note S(a)(ii)(G)] of the Income-tax Act, 2025-reg. Schedule V [Table: SI. No. 7] of the Income-tax Act, 2025 (hereinafter referred to as the Act) inter alia provides for exemption to income of a specified person in the nature of dividend, interest, any sum referred to in section 92(2)(k) of the Act or long-term capital gains (whether or not such capital gains are deemed as sho1t-term capital gains under section 76 of the Act) arising from investment made by it in lndia if the investment is made in specified infrastructure business (including business notified vide Notification F.No. 13/1 /2025-IPP dated 19.09.2025, i.e. Infrastructure sub-sectors mentioned in Harmonised Master List) during the period from O 1.04.2020 to 31.03.2030, and held for at least three years. 2. Specified person for this purpose inter alia includes notified sovereign wealth fund (SWF) which fulfils the conditions specified in Schedule [Table: SI. No. 7. Note 5(a)]. 3. In order to facilitate the process of notification of the SWF, the Board, in exercise of powers conferred under section 239 of the Act, hereby specifies that the SWF shall file application in the Form I in the Annexure to this circu lar. The Form I shall be fi led with the Member, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, New Delhi having superv ision and control over the work of Foreign Tax and Tax Research Division. 4. Fu1ther, the notified SWF shall be required to file return of income a long with the audit report. It shall also be required to file a quarterly statement within one month from the end of the qua1ter electronically in Form II in respect of each investment made during the quarter in the Annexure to this circular. 5. The requirement of filing Form I and Form II by the SWF shall apply as follows: 5.1 Category I: SWF already notified under section 10(23FE) of the Income-tax Act, 1961 5. 1.1 SWF which have already been notified under section 10(23FE) of the Income-tax Act, 196 1 are not required to file fresh app lication in Form I as provided in para 3. However, such notified funds shall be required to file a qua1terly statement within one month from the end of the quarter electronically in Form II as provided in para 4 in respect of each investment made during the qua,ter. Page 1 of 6 5.2 Category II: SWF seeking fresh notification under Schedule V [Table: SI. No. 7.Note S(a)(ii)(G)] of the Act 5.2.1 SWF seeking fresh notification under Schedule V [Table: SI. No. 7.Note 5(a)(ii)(G)] of the Act shall tile application in the Form I as provided in para 3 and such notified funds shall be required to file a qua1ierly statement within one month from the end of the quarter electronically in Form II as provided in para 4 in respect of each investment made during the qua1ier. 6. The Director General of Income-tax (Systems) shall lay down the data structure, standards and procedure for furnishing and verification of the Form I and Form I I and shall be responsible for formulating and implementing appropriate security, archival and retrieval policies in relation to the said forms so furnished. 7. This circular will be effective from 01.04.2026 and will apply for tax year 2026-27 and subsequent tax years. Enclosure: Annexure Copy to the: I . PS/OSD to FM/ PS/OSD to MoS(F). 2. PS to the Finance Secretary. 3. PS to the Revenue Secretary. 4. Chairman and Members, CBDT. ~ (Rohit Singh) Under Secretary (TPL-1) CBDT, New Delhi 5. Joint Secretaries/ CslT/Directors/Deputy Secretaries/Under Secretaries, CBDT. 6. C&AG of India (30 copies). 7. JS & Legal Advisor, Ministry of Law & Justice, New Delhi. 8. Institute of Cha1iered Accountants of India. 9. CIT (M&TP), Official Spokesperson of CBDT. I 0. Principal DGIT (Systems) for uploading on the departmental website. Page 2 of 6 (Rohit Singh) Under Secretary (TPL-I) CBDT, New Delhi 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Annexure FORMI Application for notification under Schedule V [Table: SI. No.7.Note 5(a)(ii)(G)] (Sovereign Wealth Fund) Part A: Particulars of the Sovereign Wealth Fund (SWF) Name: (refer Note 1) Address: (refer Note 2) Communication Address in India: (refer Note 3) Permanent Account Number (PAN): Tax Identification Number (TIN): (refer Note 4) Country ofresidence: Set up under the law of (please mention the name of the foreign country) E-mail Id: Contact Number: Country Number Code Other details to be provided as separate enclosure: (attach as per Note 5) Part B: Certification The applicant is a SWF and interested in making investment in terms of Schedule V [Table: SI. No. 7] and therefore, it is requested that necessary notification may kindly be issued. It is hereby certified that the SWF satisfies all the conditions mentioned in Schedule V [Table: SL No. 7 and SI. No.7.Note 5(a)(ii)]]. Verification I, , hereby affirm that the information provided in this application is true and correct to the best of my knowledge. I have not concealed any relevant fact. I am submitting this application in my capacity as ____ (designation), holding PAN and I am competent to verify and submit this application. Place: Signature: Date: Name: Designation: Notes: 1. The name shall include full name of the Sovereign Wealth Fund. 2. The address shall include flc:!-tldoor/building, . road/street/block/sector, area/locality, post office, town/city/district, state, country/region and pin code/zip code. 3. The communication address in India shall include flat/door/building, road/street/block/sector, area/locality, post office, town/city/district, state and pin code. 4. TIN of the Sovereign Wealth Fund in the country or specified territory of its residence and in case no such number is available, then a unique number on the basis of which it is identified by the Government of that country or the specified territory of which it claims to be a resident. Page 3 of6 5. With respect to Part A (SI. No. 10), following details shall be provided as annexures, namely: - Annexure Particulars A-1 Documents constituting the SWF and amendments (if any) A-2 Any other relevant information 6. The application in this form is to be made to the Member (having supervision and control over the work of Foreign Tax and Tax Research Division), Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, New Delhi. 7. The form is to be signed by the person competent to verify the return of income under section 265. 8. Some of the information in the form would be pre-filled to the extent possible. Page 4 of6 JFORM H Intimation by Sovereign Wealth JFund of investment under Schedule V ('fable: SI. No. 7) (within one month from the end of the quarter ending on 30th June, 30th September, 31st :December and 3pt March of the financial year) Part A: Particulars of the Sovereign Wealth ]Fund (SWF) 1. Name: (refer Note 1) 2. Address: (refer Note 2) 3. Permanent Account Number (PAN): 4. E-mail Id: 5. Contact Number: Country Number Code Part JB: Other Details 6. Notification Number: 7. Notification Date: 8. Financial Year: 9. Quarter Ending: (refer Note 3) Part C: Particulars of Investment SL No. Date of Amount Nature of Nature Details of the entity in which investment investment of Investment made (refer Note income Nature Name PAN 4) (refer of entity Note 5) (refer Note 6) A B C D E F G H 1. 2. (Repeat, if reauired) Total Verification I, -----~ solemnly affirm that to the best of my knowledge and belief, the information provided in this form is correct and complete and particulars shown therein are truly stated. I further declare that I have not concealed any relevant fact or information. I also declare that I am making this intimation in my capacity as ____ ( designation) and that I am holding PAN _____ and I am competent to verify and submit this intimation. Place: Signature: Date: Name: Designation: Notes: 1. The name shall include full name of the Sovereign Wealth Fund. 2. The address shall include flat/door/building, road/street/block/sector, area/locality, post office, town/city/district, state, country/specified territory and pin code. 3. In Part B (SI. No. 9), fill with 30th June/ 30th September/ 3 pt December/ 31st March. 4. In Part C (column D), one of the following codes is to be selected: Page 5 of6 Nature of Investment Code Debt I Equity 2 Preference Shares 3 Others (Please specify) 4 5. In Part C (column E), one of the following codes is to be selected: . Nature of Income Code Interest I Dividends 2 Capital Gains 3 Others (Please specify) 4 6. In Part C ( column F), one of the following codes is to be selected: Nature of entity in which investment is made Code Business Trust referred to in Schedule V rTable: SL No. 7.D(a)(iii)(A)l I Eligible Infrastructure Facility referred to in Schedule V [Table: Sl. No. 2 7.D(a)(iii)(B)l Eligible Alternative Investment Fund referred to in Schedule V [Table: SL 3 No. 7.D(a)(iii)(C)l Eligible Domestic Company referred to in Schedule V [Table: SL No. 4 7.D(a)(iii)(D)l Eligible Non-Banking Financial Company referred to in Schedule V 5 [Table: Sl. No. 7.D(a)(iii)(E)] 7. This form is to be applied to the Assessing Officer and is to be signed by the person competent to verify the return of income under section 265. 8. Some of the information in the form would be pre-filled to the extent possible. 9. The amount mentioned in this form is to be filled in rupees unless stated otherwise. Page 6 of6 please explain in one short paragraph Gemini said This circular, issued by the CBDT in March 2026, streamlines the tax exemption process for Sovereign Wealth Funds (SWFs) investing in India's infrastructure sector under the Income-tax Act, 2025. To qualify for exemptions on dividends, interest, and capital gains, SWFs must be notified by the government and meet specific investment timelines (April 2020 to March 2030) and holding periods (minimum three years). The circular introduces two key compliance forms: Form I for new funds seeking notification and Form II for all notified funds to report their investments on a quarterly basis. Notably, funds previously notified under the 1961 Act are grandfathered in and do not need to re-apply via Form I, though they must comply with the new quarterly reporting requirements starting April 1, 2026.

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This SEBI format is a due diligence certificate issued by a Debenture Trustee. It confirms the issuer's compliance regarding security creation, legal consents, and debt servicing ability.

This SEBI annexure provides Social Enterprises with guidance for drafting Annual Impact Reports, focusing on strategic intent, implementation approaches, and a standardized impact scorecard to measure performance.